Rahmanesya, Audria (2023) Pengaruh Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Personal Cost Dan Komitmen Profesional Terhadap Intensi Whistleblowing. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Whistleblowing is an action taken by one or more people to uncover fraudulent behavior, both companies and individuals who commit fraud against other parties. This study aims to examine the effect of organizational commitment, seriousness level of fraud, personal costs, and professional commitment on whistleblowing intentions. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are employees at commercial banks in the city of Surabaya. Sampling in this study using convenience sampling method. The data in this study were processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results of this study state that organizational commitment influences whistleblowing intentions. The seriousness level of fraud has an effect on whistleblowing intention. Personal costs have no effect on whistleblowing intentions. Professional commitment has no effect on whistleblowing intentions.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | AUDRIA RAHMANESYA |
| Date Deposited: | 23 Jun 2023 07:34 |
| Last Modified: | 23 Jun 2023 07:34 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11030 |
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